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Thanks guys for the helpful advice, and I will indeed get in touch with the ATO to check this. I would be surprised if we got more than $20-25 per month at the moment (which is approximately what our hosting costs), based on some research into AdSense rates and revenues. It’s obviously not a huge amount, but as a stickler for accuracy, I want to make sure we don’t inadvertently fail to declare something that ought really to be declared. :)